SPORTS FIELD MANAGEMENT ASSOCIATION (EIN 742398195) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1985

Legal Domicile

Principal Officer

LAURA SIMMONS

Phone

7858432549

Tax Period

2023-01-01 to 2023-12-31

SPORTS FIELD MANAGEMENT ASSOCIATION, founded in 1985, is a community nonprofit that reported $1.3M in total revenue in fiscal year 2023. Revenue decreased 7% compared to the prior year. Expenses of $1.5M exceeded revenue, resulting in a 19% operating deficit.

Mission

SFMA'S OFFICIAL MISSION IS TO ADVANCE PROFESSIONALISM IN SPORTS FIELD MANAGEMENT AND SAFETY THROUGH EDUCATION, AWARENESS PROGRAMS AND INDUSTRY DEVELOPMENT.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $301,874

Program Service Revenue $977,467

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,279,341

Expense Breakdown

Grants Paid $0

Salaries & Benefits $472,024

Fundraising Expenses $299,385

Other Expenses $1,053,711

TOTAL EXPENSES $1,525,735

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,279,341	$1,380,266	-0.1%
Expenses	$1,525,735	$1,351,189	+0.1%
Net Income	$-246,394	$29,077	-9.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

200

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$140,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LAURA SIMMONS	CEO	40.00	Officer	$140,000	$0	$140,000
JAMES BERGDOLL	PAST PRESIDE	2.00	Officer Director	$0	$0	$0
JASON BOWERS	DIRECTOR	1.00	Director	$0	$0	$0
ERIN BOYD	DIRECTOR	1.00	Director	$0	$0	$0
RYAN DEMAY	DIRECTOR	1.00	Director	$0	$0	$0
JASON DEMINK	DIRECTOR	1.00	Director	$0	$0	$0
JEREMY DRISCOLL	DIRECTOR	1.00	Director	$0	$0	$0
ZACHARY HOLM	DIRECTOR	1.00	Director	$0	$0	$0
ALPHA JONES	DIRECTOR	1.00	Director	$0	$0	$0
NICK MCKENNA	PRESIDENT-EL	2.00	Officer Director	$0	$0	$0
ADAM THOMS PHD	SECRETARY/TR	2.00	Officer Director	$0	$0	$0
CHASE STRAW PHD	DIRECTOR	1.00	Director	$0	$0	$0
SUN ROESSLEIN	PRESIDENT	2.00	Officer Director	$0	$0	$0
PAULA SLIEFERT	VICE-PRESIDE	2.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$1,279,341	$1,525,735	$2,341,330	$-246,394
2022	$1,380,266	$1,351,189	$2,345,125	$29,077
2021	$564,736	$750,607	$2,751,047	$-185,871
2020	$1,558,260	$1,309,525	$2,314,099	$248,735
2019	$1,505,521	$1,423,357	$2,703,054	$82,164
2018	$1,506,029	$1,374,103	$2,406,907	$131,926

SPORTS FIELD MANAGEMENT ASSOCIATION